Accounting Research Journal
Issue(s) available: 60 – From Volume: 18 Issue: 1, to Volume: 35 Issue: 4
The impact of reducing reporting requirements on audit quality, auditor effort and auditor conservatism
Essam ElshafieThis study aims to examine the effect of reducing disclosure and auditing requirements on audit quality, auditor effort and auditor conservatism. The Jumpstart Our…
Corporate board diversity and carbon disclosure: evidence from France
Fathia Elleuch LahyaniThis study aims to examine the association between carbon disclosure and board diversity by drawing on a multiple theoretica frameworks that embody five dimensions…
Stimulants of behavioural change: accounting education schism and gender
Rabih Nehme, Christelle AlKhoury, Abdullah AlharbiThis paper aims to identify differences in auditors’ behaviour who have undergone work-integrated learning (WIL) versus the classical accounting education.
The impact of the adoption of international accounting and auditing standards on corruption perception
Elisabeth Penti Kurniawati, Didi AchjariThis study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the…
Financial distress, earnings management and Big 4 auditors in emerging markets
Dante Baiardo C. Viana Jr, Isabel Lourenço, Ervin L. BlackThe purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors…
The global management accounting principles (GMAP) and the relationship between organizational design elements
Babajide Oyewo, Venancio Tauringana, Babajide Moses Omikunle, Olusola OwoyeleThis study aims to investigate the relationship between organizational design elements (i.e. quality of management accounting skills and performance management system…
Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership
Abdullah , Muhammad Arsalan Hashmi, Muhammad Sikander IqbalThis study aims to analyze whether family ownership and working capital management (WCM) affect firm profitability and liquidity. Further, we also investigate the…
“It’s a long story…” – impression management in South African corporate reporting
Shreeya Jugnandan, Gizelle D. WillowsThe purpose of this paper is to investigate whether companies listed on the Johannesburg Stock Exchange use impression management techniques to obscure financial…
Does audit committee constrain firms’ risks in Malaysian family manufacturing firms?
Wan Masliza Wan Mohammad, Nik Mohamad Zaki Nik Salleh, Wan Fadzilah Wan YusoffThe purpose of this study is to investigate the association between audit committees’ characteristics and firms’ risk in Malaysian manufacturing firms.
Understanding inhibitors to XBRL adoption: an empirical investigation
Harmandeep Singh, Arwinder SinghThis study aims to investigate the awareness of extensible business reporting language (XBRL) and the perception of chartered accountants of India concerning the…
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem
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